<jsp:root xmlns:jsp="http://java.sun.com/JSP/Page" version="2.2"
	xmlns:c="http://java.sun.com/jsp/jstl/core"
	xmlns:fmt="http://java.sun.com/jsp/jstl/fmt">
<jsp:directive.attribute name="value" required="true" />
<c:choose>
	<c:when test="${value >= 0}">
		<fmt:formatNumber type="currency" currencySymbol="₵" value="${value / 100}" />
	</c:when>
	<c:otherwise>
		<span class="negative-balance"><fmt:formatNumber type="currency" currencySymbol="₵" value="${value / 100}" /></span>
	</c:otherwise>
</c:choose>
</jsp:root>